26 U.S.C. § 7613 — Cross references

Page 3992 TITLE 26—INTERNAL REVENUE CODE § 7613 puter software source code, shall not be re- moved from the owner’s place of business unless the owner permits, or a court orders, such removal; (D) the software may not be copied except as necessary to perform such analysis, and the Secretary shall number all copies made and certify in writing that no other copies have been (or will be) made; (E) at the end of the period during which the software may be used under subpara- graph (A)— (i) the software and all copies thereof shall be returned to the person from whom they were obtained and any copies thereof made under subparagraph (D) on the hard drive of a machine or other mass storage device shall be permanently deleted; and (ii) the Secretary shall obtain from any person who analyzes or otherwise had ac- cess to such software a written certifi- cation under penalty of perjury that all copies and related materials have been re- turned and that no copies were made of them; (F) the software may not be decompiled or disassembled; (G) the Secretary shall provide to the tax- payer and the owner of any interest in such software, as the case may be, a written agreement, between the Secretary and any person who is not an officer or employee of the United States and who will analyze or otherwise have access to such software, which provides that such person agrees not to— (i) disclose such software to any person other than persons to whom such informa- tion could be disclosed for tax administra- tion purposes under section 6103; or (ii) participate for 2 years in the develop- ment of software which is intended for a similar purpose as the software examined; and (H) the software shall be treated as return information for purposes of section 6103. For purposes of subparagraph (C), the owner shall make available any necessary equipment or materials for analysis of computer software source code required to be conducted on the owner’s premises. The owner of any interest in the software shall be considered a party to any agreement described in subparagraph (G). (d) Definitions For purposes of this section— (1) Software The term ‘‘software’’ includes computer software source code and computer software executable code. (2) Computer software source code The term ‘‘computer software source code’’ means— (A) the code written by a programmer using a programming language which is comprehensible to appropriately trained per- sons and is not capable of directly being used to give instructions to a computer; (B) related programmers’ notes, design documents, memoranda, and similar docu- mentation; and (C) related customer communications. (3) Computer software executable code The term ‘‘computer software executable code’’ means— (A) any object code, machine code, or other code readable by a computer when loaded into its memory and used directly by such computer to execute instructions; and (B) any related user manuals. (4) Owner The term ‘‘owner’’ shall, with respect to any software, include the developer of the soft- ware. (5) Related person A person shall be treated as related to an- other person if such persons are related per- sons under section 267 or 707(b). (6) Tax-related computer software source code The term ‘‘tax-related computer software source code’’ means the computer source code for any computer software program intended for accounting, tax return preparation or com- pliance, or tax planning. (Added Pub. L. 105–206, title III, § 3413(a), July 22, 1998, 112 Stat. 751; amended Pub. L. 116–25, title I, § 1001(b)(1)(J), July 1, 2019, 133 Stat. 985.) Editorial Notes PRIOR PROVISIONS A prior section 7612 was renumbered section 7613 of this title. AMENDMENTS 2019—Subsec. (c)(2)(A). Pub. L. 116–25 substituted ‘‘In- ternal Revenue Service Independent Office of Appeals’’ for ‘‘Internal Revenue Service Office of Appeals’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Pub. L. 105–206, title III, § 3413(e), July 22, 1998, 112 Stat. 754, provided that: ‘‘(1) IN GENERAL.—The amendments made by this sec- tion [enacting this section, amending sections 7213 and 7603 of this title, and renumbering former section 7612 of this title as 7613] shall apply to summonses issued, and software acquired, after the date of the enactment of this Act [July 22, 1998]. ‘‘(2) SOFTWARE PROTECTION.—In the case of any soft- ware acquired on or before such date of enactment, the requirements of section 7612(a)(2) of the Internal Rev- enue Code of 1986 (as added by such amendments) shall apply after the 90th day after such date. The preceding sentence shall not apply to the requirement under sec- tion 7612(c)(2)(G)(ii) of such Code (as so added).’’ § 7613. Cross references (a) Inspection of books, papers, records, or other data For inspection of books, papers, records, or other data in the case of— (1) Wagering, see section 4423. (2) Alcohol, tobacco, and firearms taxes, see sub- title E. (b) Search warrants For provisions relating to— (1) Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure. Page 3993 TITLE 26—INTERNAL REVENUE CODE § 7622 (2) Issuance of search warrants with respect to subtitle E, see section 5557. (3) Search warrants with respect to property used in violation of the internal revenue laws, see section 7302. (Aug. 16, 1954, ch. 736, 68A Stat. 903, § 7607; re- numbered § 7608, July 18, 1956, ch. 629, title I, § 104(a), 70 Stat. 570; renumbered § 7609 and amended Pub. L. 85–859, title II, § 204(14), (15), Sept. 2, 1958, 72 Stat. 1429, 1430; Pub. L. 91–513, title III, § 1102(h), Oct. 27, 1970, 84 Stat. 1293; re- numbered § 7611 and amended Pub. L. 94–455, title XII, § 1205(a), title XIX, § 1904(b)(7)(D), (9)(E), Oct. 4, 1976, 90 Stat. 1699, 1815, 1816; renumbered § 7612, Pub. L. 98–369, div. A, title X, § 1033(a), July 18, 1984, 98 Stat. 1034; renumbered § 7613, Pub. L. 105–206, title III, § 3413(a), July 22, 1998, 112 Stat. 751.) Editorial Notes AMENDMENTS 1976—Subsec. (a). Pub. L. 94–455, § 1904(b)(7)(D), (9)(E), struck out pars. (1) and (2) relating to cross references to wholesale dealers in oleomargarine and wholesale dealers in process or renovated butter or adulterated butter, respectively, and redesignated pars. (5) and (6) as (1) and (2), respectively. 1970—Subsec. (a). Pub. L. 91–513 struck out pars. (3) and (4) which related to opium, opiates, and coca leaves and to marihuana, respectively, and which made ref- erence to sections 4702(a), 4705, 4721, and 4773, and to sections 4742, 4753(b), and 4773, respectively. 1958—Subsec. (a)(6). Pub. L. 85–859, § 204(15), added par. (6). Subsec. (b)(2). Pub. L. 85–859, § 204(15), substituted ‘‘with respect to subtitle E, see section 5557’’ for ‘‘in connection with industrial alcohol, etc., see sections 5314 and 7302’’. Subsec. (b)(3). Pub. L. 85–859, § 204(15), added par. (3). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) of Pub. L. 91–513, set out as an Effec- tive Date note under section 951 of Title 21, Food and Drugs. EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Ef- fective Date note under section 5001 of this title. SAVINGS PROVISION Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under sections 171 to 174 of Title 21, Food and Drugs. Subchapter B—General Powers and Duties Sec. 7621. Internal revenue districts. 7622. Authority to administer oaths and certify. 7623. Expenses of detection of underpayments and fraud, etc. 7624. Reimbursement to State and local law en- forcement agencies. Editorial Notes AMENDMENTS 1996—Pub. L. 104–168, title XII, § 1209(b), July 30, 1996, 110 Stat. 1474, substituted ‘‘Expenses of detection of un- derpayments and fraud, etc.’’ for ‘‘Expenses of detec- tion and punishment of frauds.’’ in item 7623. 1988—Pub. L. 100–690, title VII, § 7602(d)(1), Nov. 18, 1988, 102 Stat. 4508, added item 7624. § 7621. Internal revenue districts (a) Establishment and alteration The President shall establish convenient in- ternal revenue districts for the purpose of ad- ministering the internal revenue laws. The President may from time to time alter such dis- tricts. (b) Boundaries For the purpose mentioned in subsection (a), the President may subdivide any State, or the District of Columbia, or may unite into one dis- trict two or more States. (Aug. 16, 1954, ch. 736, 68A Stat. 904; Pub. L. 86–70, § 22(e), June 25, 1959, 73 Stat. 146; Pub. L. 94–455, title XIX, § 1906(a)(53), Oct. 4, 1976, 90 Stat. 1832.) Editorial Notes AMENDMENTS 1976—Subsec. (b). Pub. L. 94–455 struck out ‘‘Terri- tory’’ after ‘‘any State’’ and ‘‘or a Territory and one or more States’’ after ‘‘two or more States’’. 1959—Subsec. (b). Pub. L. 86–70 substituted ‘‘may unite into one district two or more States or a Terri- tory and one or more States’’ for ‘‘may unite two or more States or Territories into one district’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1959 AMENDMENT Amendment by Pub. L. 86–70 effective Jan. 3, 1959, see section 22(i) of Pub. L. 86–70, set out as a note under section 3121 of this title. Executive Documents DELEGATION OF FUNCTIONS For delegation to Secretary of the Treasury of au- thority vested in President by this section, see section 1(g) of Ex. Ord. No. 10289, Sept. 17, 1951, 16 F.R. 9499, as amended, set out as a note under section 301 of Title 3, The President. § 7622. Authority to administer oaths and certify (a) Internal revenue personnel Every officer or employee of the Treasury De- partment designated by the Secretary for that purpose is authorized to administer such oaths or affirmations and to certify to such papers as may be necessary under the internal revenue laws or regulations made thereunder. (b) Others Any oath or affirmation required or author- ized under any internal revenue law or under any regulations made thereunder may be admin- istered by any person authorized to administer oaths for general purposes by the law of the United States, or of any State or possession of the United States, or of the District of Colum- bia, wherein such oath or affirmation is admin- istered. This subsection shall not be construed as an exclusive enumeration of the persons who may administer such oaths or affirmations. (Aug. 16, 1954, ch. 736, 68A Stat. 904; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), (c)(2), Oct. 4, 1976, 90 Stat. 1834, 1835.)